https://www.taxtmi.com/caselaws?id=245519 The Tribunal, under the judgment delivered by Ashok Jindal, allowed the appeal and granted the appellants the entitlement for a refund claim due to the non-receipt of goods after the payment of duty. The decision was based on the specific circumstances of the case and the precedent set by the Aman Medical Products Ltd. case, emphasizing the principle that in situations where duty is paid but goods are not received, reassessment of the Bill of Entry may not be required, and the appellant may be entitled to a refund claim. en-us Wed, 15 Jan 2014 00:00:00 +0530 Tue, 01 Apr 2014 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245519 The Tribunal, under the judgment delivered by Ashok Jindal, allowed the appeal and granted the appellants the entitlement for a refund claim due to the non-receipt of goods after the payment of duty. The decision was based on the specific circumstances of the case and the precedent set by the Aman Medical Products Ltd. case, emphasizing the principle that in situations where duty is paid but goods are not received, reassessment of the Bill of Entry may not be required, and the appellant may be entitled to a refund claim. Case-Laws Customs Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245519